{"id":2198,"date":"2020-11-26T00:00:00","date_gmt":"2020-11-25T23:00:00","guid":{"rendered":"https:\/\/www.gestoriadelaguardia.com\/?p=2198"},"modified":"2025-04-30T13:42:05","modified_gmt":"2025-04-30T11:42:05","slug":"iva-del-0-en-el-material-sanitari","status":"publish","type":"post","link":"https:\/\/www.gestoriadelaguardia.com\/ca\/2020\/11\/iva-del-0-en-el-material-sanitari\/","title":{"rendered":"IVA del 0% en el material sanitari"},"content":{"rendered":"<p>El passat 18 de novembre de 2020 es publicava al BOE el <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-14368\" target=\"_blank\" rel=\"noopener\">Reial Decret Llei 34\/2020<\/a> <\/span>derivat de les noves mesures per pal\u00b7liar la pand\u00e8mia que estem vivint actualment.<\/p>\n<p>Una de les m\u00faltiples mesures que s\u2019aproven en aquest decret, trobem que <strong>s\u2019amplia el termini d\u2019aplicaci\u00f3 del 0% d\u2019IVA a les vendes de material sanitari<\/strong> (que es detalla en l\u2019Annex del propi Reial Decret) fins al 30 d\u2019abril del 2021.<\/p>\n<p>L\u2019aplicaci\u00f3 d\u2019aquest zero per cent es factura sempre i quan siguin entitats de Dret P\u00fablic, hospitals, centres hospitalaris, cl\u00edniques o fins i tot entitats privades de car\u00e0cter social.<\/p>\n<p>Les adquisicions que s\u2019hagin fet abans de la publicaci\u00f3 d\u2019aquest Reial Decret Llei no te efectes en el dret de poder-se deduir l\u2019IVA suportat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat 18 de novembre de 2020 es publicava al BOE el Reial Decret Llei 34\/2020 derivat de les noves mesures per pal\u00b7liar la pand\u00e8mia que estem vivint actualment. Una de les m\u00faltiples mesures que s\u2019aproven en aquest decret, trobem que s\u2019amplia el termini d\u2019aplicaci\u00f3 del 0% d\u2019IVA a les vendes de material sanitari (que [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[],"class_list":["post-2198","post","type-post","status-publish","format-standard","hentry","category-noticies"],"_links":{"self":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2198","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/comments?post=2198"}],"version-history":[{"count":1,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2198\/revisions"}],"predecessor-version":[{"id":4571,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/2198\/revisions\/4571"}],"wp:attachment":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/media?parent=2198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/categories?post=2198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/tags?post=2198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}